A spreadsheet is a table of values arranged in rows and columns. Each value can have a predefined relationship to the other values. If one value is changed, other values may also need to be changed. Spreadsheet applications are computer programs that allow for the electronic creation and manipulation of spreadsheets. In a spreadsheet application, each value sits in a data cell. A user may define what type of data is in each cell and how different cells depend on each other. The relationships between cells are called formulas, and the names of the cells are called labels. Data may be entered into the spreadsheet after the cells and the formulas for linking the cells together are defined. Selected values may be modified and other values may change accordingly.
Data may be extracted from one or more files and presented to a spreadsheet application in a specified format. The data may be formatted into a report in rows and columns. A free-form report includes data cells that are each formula-based such that the individual cells may be moved around the spreadsheet without affecting the functionality of the report. A free-form report is not confined to predefined ranges. Extra rows and columns may be inserted into a free-form report to customize the report according to user needs.
A parent cell in a free-form report may have a number of associated descendent (or child) cells. For example, a cell labeled U.S.A. (the parent cell) may be associated with up to fifty child cells (one cell for each state of the union). A user may expand the parent cell to display the associated child cells. A user may also collapse the parent cell such that the child cells are not displayed. The collapsed parent cell may be displayed in the report proximate associated sibling cells (e.g., Canada, China, France). The expansion and collapse of child cells in a free-form report may disrupt other reports or text in the spreadsheet. Furthermore, the expansion of a parent cell to display the associated child cells may extend occupied data cells in the spreadsheet beyond the spreadsheet border since the number of spreadsheet cells is limited (e.g. 65536 rows and 256 columns).